PART-A€¦ · IAS 2 Inventories B1917 IAS 7 Statement of Cash Flows B1923 IAS 8 Accounting...
9
Contents page Changes in this edition A1 Introduction to this edition A3 Preface to International Financial Reporting Standards A9 The Conceptual Framework for Financial Reporting A15 IFRS Standards IFRS 1 First-time Adoption of International Financial Reporting Standards A47 IFRS 2 Share-based Payment A85 IFRS 3 Business Combinations A127 IFRS 4 Insurance Contracts A177 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations A207 IFRS 6 Exploration for and Evaluation of Mineral Resources A229 IFRS 7 Financial Instruments: Disclosures A241 IFRS 8 Operating Segments A299 IFRS 9 Financial Instruments A317 IFRS 10 Consolidated Financial Statements A481 IFRS 11 Joint Arrangements A541 IFRS 12 Disclosure of Interests in Other Entities A573 IFRS 13 Fair Value Measurement A601 IFRS 14 Regulatory Deferral Accounts A649 IFRS 15 Revenue from Contracts with Customers A673 IFRS 16 Leases A733 IAS Standards IAS 1 Presentation of Financial Statements A779 IAS 2 Inventories A821 IAS 7 Statement of Cash Flows A837 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors A851 IAS 10 Events after the Reporting Period A871 IAS 12 Income Taxes A883 IAS 16 Property, Plant and Equipment A923 IAS 19 Employee Benefits A949 continued... PART-A
Transcript of PART-A€¦ · IAS 2 Inventories B1917 IAS 7 Statement of Cash Flows B1923 IAS 8 Accounting...
Contents
page
Changes in this edition A1
Introduction to this edition A3
Preface to International Financial Reporting Standards A9
The Conceptual Framework for Financial Reporting A15
IFRS Standards
IFRS 1 First-time Adoption of International Financial Reporting Standards A47
IFRS 2 Share-based Payment A85
IFRS 3 Business Combinations A127
IFRS 4 Insurance Contracts A177
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations A207
IFRS 6 Exploration for and Evaluation of Mineral Resources A229
IFRS 7 Financial Instruments: Disclosures A241
IFRS 8 Operating Segments A299
IFRS 9 Financial Instruments A317
IFRS 10 Consolidated Financial Statements A481
IFRS 11 Joint Arrangements A541
IFRS 12 Disclosure of Interests in Other Entities A573
IFRS 13 Fair Value Measurement A601
IFRS 14 Regulatory Deferral Accounts A649
IFRS 15 Revenue from Contracts with Customers A673
IFRS 16 Leases A733
IAS Standards
IAS 1 Presentation of Financial Statements A779
IAS 2 Inventories A821
IAS 7 Statement of Cash Flows A837
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors A851
IAS 10 Events after the Reporting Period A871
IAS 12 Income Taxes A883
IAS 16 Property, Plant and Equipment A923
IAS 19 Employee Benefits A949
continued...
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_A_RE • Sequential 3
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:9R
PART-A
...continued
IAS 20 Accounting for Government Grants and Disclosure of Government
Assistance
A999
IAS 21 The Effects of Changes in Foreign Exchange Rates A1009
IAS 23 Borrowing Costs A1031
IAS 24 Related Party Disclosures A1041
IAS 26 Accounting and Reporting by Retirement Benefit Plans A1055
IAS 27 Separate Financial Statements A1067
IAS 28 Investments in Associates and Joint Ventures A1079
IAS 29 Financial Reporting in Hyperinflationary Economies A1097
IAS 32 Financial Instruments: Presentation A1107
IAS 33 Earnings per Share A1149
IAS 34 Interim Financial Reporting A1175
IAS 36 Impairment of Assets A1193
IAS 37 Provisions, Contingent Liabilities and Contingent Assets A1245
IAS 38 Intangible Assets A1269
IAS 39 Financial Instruments: Recognition and Measurement A1305
IAS 40 Investment Property A1339
IAS 41 Agriculture A1363
Interpretations
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar
Liabilities
A1379
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments A1387
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and
Environmental Rehabilitation Funds
A1399
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste
Electrical and Electronic Equipment
A1407
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial
Reporting in Hyperinflationary Economies
A1413
IFRIC 10 Interim Financial Reporting and Impairment A1419
IFRIC 12 Service Concession Arrangements A1425
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and their Interaction
A1437
IFRIC 16 Hedges of a Net Investment in a Foreign Operation A1445
continued...
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_A_RE • Sequential 4
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:9L
...continued
IFRIC 17 Distributions of Non-cash Assets to Owners A1459
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments A1467
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine A1475
IFRIC 21 Levies A1483
SIC-7 Introduction of the Euro A1491
SIC-10 Government Assistance—No Specific Relation to Operating Activities A1495
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its
Shareholders
A1499
SIC-29 Service Concession Arrangements: Disclosures A1503
SIC-32 Intangible Assets—Web Site Costs A1509
Glossary
Index
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_A_RE • Sequential 5
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:9R
Contents
page
Documents accompanying:
The Conceptual Framework for Financial Reporting B1
IFRS Standards
IFRS 1 First-time Adoption of International Financial Reporting Standards B23
IFRS 2 Share-based Payment B111
IFRS 3 Business Combinations B233
IFRS 4 Insurance Contracts B409
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations B529
IFRS 6 Exploration for and Evaluation of Mineral Resources B569
IFRS 7 Financial Instruments: Disclosures B589
IFRS 8 Operating Segments B681
IFRS 9 Financial Instruments B729
IFRS 10 Consolidated Financial Statements B1173
IFRS 11 Joint Arrangements B1269
IFRS 12 Disclosure of Interests in Other Entities B1311
IFRS 13 Fair Value Measurement B1345
IFRS 14 Regulatory Deferral Accounts B1435
IFRS 15 Revenue from Contracts with Customers B1473
IFRS 16 Leases B1713
IAS Standards
IAS 1 Presentation of Financial Statements B1845
IAS 2 Inventories B1917
IAS 7 Statement of Cash Flows B1923
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors B1935
IAS 10 Events after the Reporting Period B1949
IAS 12 Income Taxes B1953
IAS 16 Property, Plant and Equipment B1985
IAS 19 Employee Benefits B2029
IAS 20 Accounting for Government Grants and Disclosure of Government
Assistance
B2121
IAS 21 The Effects of Changes in Foreign Exchange Rates B2123
continued...
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_B_RE • Sequential 3
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:11R
PART B
...continued
IAS 23 Borrowing Costs B2137
IAS 24 Related Party Disclosures B2151
IAS 27 Separate Financial Statements B2175
IAS 28 Investments in Associates and Joint Ventures B2195
IAS 29 Financial Reporting in Hyperinflationary Economies B2223
IAS 32 Financial Instruments: Presentation B2225
IAS 33 Earnings per Share B2289
IAS 34 Interim Financial Reporting B2319
IAS 36 Impairment of Assets B2331
IAS 37 Provisions, Contingent Liabilities and Contingent Assets B2443
IAS 38 Intangible Assets B2453
IAS 39 Financial Instruments: Recognition and Measurement B2497
IAS 40 Investment Property B2555
IAS 41 Agriculture B2579
Interpretations
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar
Liabilities
B2617
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments B2631
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and
Environmental Rehabilitation Funds
B2639
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste
Electrical and Electronic Equipment
B2649
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial
Reporting in Hyperinflationary Economies
B2653
IFRIC 10 Interim Financial Reporting and Impairment B2667
IFRIC 12 Service Concession Arrangements B2671
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and their Interaction
B2705
IFRIC 16 Hedges of a Net Investment in a Foreign Operation B2721
IFRIC 17 Distributions of Non-cash Assets to Owners B2733
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments B2751
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine B2759
IFRIC 21 Levies B2765
continued...
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_B_RE • Sequential 4
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:11L
...continued
SIC-7 Introduction of the Euro B2777
SIC-10 Government Assistance—No Specific Relation to Operating Activities B2781
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its
Shareholders
B2783
SIC-29 Service Concession Arrangements: Disclosures B2785
SIC-32 Intangible Assets—Web Site Costs B2787
Approval by the Board of Improvements to IFRSs B2795
IFRS Practice Statement Management Commentary B2803
IFRS Foundation Constitution B2827
IFRS Foundation Due Process Handbook B2843
Standards and Interpretations Chart B2889
Glossary
Index
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_B_RE • Sequential 5
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:11R
Contents
page
Documents accompanying:
The Conceptual Framework for Financial Reporting B1
IFRS Standards
IFRS 1 First-time Adoption of International Financial Reporting Standards B23
IFRS 2 Share-based Payment B111
IFRS 3 Business Combinations B233
IFRS 4 Insurance Contracts B409
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations B529
IFRS 6 Exploration for and Evaluation of Mineral Resources B569
IFRS 7 Financial Instruments: Disclosures B589
IFRS 8 Operating Segments B681
IFRS 9 Financial Instruments B729
IFRS 10 Consolidated Financial Statements B1173
IFRS 11 Joint Arrangements B1269
IFRS 12 Disclosure of Interests in Other Entities B1311
IFRS 13 Fair Value Measurement B1345
IFRS 14 Regulatory Deferral Accounts B1435
IFRS 15 Revenue from Contracts with Customers B1473
IFRS 16 Leases B1713
IAS Standards
IAS 1 Presentation of Financial Statements B1845
IAS 2 Inventories B1917
IAS 7 Statement of Cash Flows B1923
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors B1935
IAS 10 Events after the Reporting Period B1949
IAS 12 Income Taxes B1953
IAS 16 Property, Plant and Equipment B1985
IAS 19 Employee Benefits B2029
IAS 20 Accounting for Government Grants and Disclosure of Government
Assistance
B2121
IAS 21 The Effects of Changes in Foreign Exchange Rates B2123
continued...
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_B_RE • Sequential 3
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:11R
PART B-1
...continued
IAS 23 Borrowing Costs B2137
IAS 24 Related Party Disclosures B2151
IAS 27 Separate Financial Statements B2175
IAS 28 Investments in Associates and Joint Ventures B2195
IAS 29 Financial Reporting in Hyperinflationary Economies B2223
IAS 32 Financial Instruments: Presentation B2225
IAS 33 Earnings per Share B2289
IAS 34 Interim Financial Reporting B2319
IAS 36 Impairment of Assets B2331
IAS 37 Provisions, Contingent Liabilities and Contingent Assets B2443
IAS 38 Intangible Assets B2453
IAS 39 Financial Instruments: Recognition and Measurement B2497
IAS 40 Investment Property B2555
IAS 41 Agriculture B2579
Interpretations
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar
Liabilities
B2617
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments B2631
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and
Environmental Rehabilitation Funds
B2639
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste
Electrical and Electronic Equipment
B2649
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial
Reporting in Hyperinflationary Economies
B2653
IFRIC 10 Interim Financial Reporting and Impairment B2667
IFRIC 12 Service Concession Arrangements B2671
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and their Interaction
B2705
IFRIC 16 Hedges of a Net Investment in a Foreign Operation B2721
IFRIC 17 Distributions of Non-cash Assets to Owners B2733
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments B2751
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine B2759
IFRIC 21 Levies B2765
continued...
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_B_RE • Sequential 4
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:11L
...continued
SIC-7 Introduction of the Euro B2777
SIC-10 Government Assistance—No Specific Relation to Operating Activities B2781
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its
Shareholders
B2783
SIC-29 Service Concession Arrangements: Disclosures B2785
SIC-32 Intangible Assets—Web Site Costs B2787
Approval by the Board of Improvements to IFRSs B2795
IFRS Practice Statement Management Commentary B2803
IFRS Foundation Constitution B2827
IFRS Foundation Due Process Handbook B2843
Standards and Interpretations Chart B2889
Glossary
Index
Letterpart Ltd • Typeset in XML • Division: IFRSRB_Titlecopyright_Part_B_RE • Sequential 5
LetterpartLim
ited•
Size:248mm
x153m
m•
Date:February
11,2016
•Tim
e:14:11R
